In addition to the penalties provided in this chapter for a violation thereof, the tax may be collected from the person, firm, corporation, or association from whom the same is due, by a civil action in any court of competent jurisdiction, and such recovery shall in no way release the person, firm, corporation, or association from the payment for a fine for engaging in the business herein mentioned, without a license so to do.
(Ord. 1980-18, passed 4-7-80)